deadweight loss

A couple of months ago I suggested jacking up property taxes on downtown lots while cutting property taxes on buildings in order to discourage "land banking."  (But see here for my characteristic wishy-washiness.)  

A couple of months ago I suggested jacking up property taxes on downtown lots while cutting property taxes on buildings in order to discourage "land banking."  (But see here for my characteristic wishy-washiness.)  

Taxes aren't really my thing, but I can't help passing along this anecdote about my mom:

My mom is 67 and ostensibly retired.  She taught elementary/middle school for several decades and specialized in teaching children with reading disabilities.  (She has a masters' degree in education.)  When she retired, she decided to supplement her income by teaching children with severe learning disabilities.  She took an intensive course in dyslexia and hung out out her shingle.